Legal Opinion
Apartment Operations Ass'n v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 24, 1943No. 10203PublishedCited by 14 opinions
1Opinion of the Court
HEALY, Circuit Judge.
The question presented by this petition for review is whether, during the taxable year 1938, the petitioner was a business league within the provisions of § 101(7) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 101(7), exempting from income tax “business leagues, chambers of commerce, real-estate boards, or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual * * *.”
Petitioner was originally formed as a voluntary association of apartment owners. In 1937 it was…
2Cases cited8 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.Court of Appeals for the Eighth Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- United States v. Oklahoma City Retailers AssociationCourt of Appeals for the Tenth Circuit · 1964
- Credit Managers Ass'n v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- American Plywood Association v. United StatesDistrict Court, W.D. Washington · 1967
- MIB, Inc. v. CommissionerUnited States Tax Court · 1983
9 more not listed; retrieve them via the Exa API.